The Resource German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000

German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000

Label
German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000
Title
German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000
Creator
Subject
Language
eng
Summary
The author analyses two recent landmark decisions of the German Bundesfinanzhof (Supreme Tax Court) on German outbound taxation
Citation source
In: European taxation. - Amsterdam. - Vol. 40 (2000),
http://library.link/vocab/creatorName
Kraft, G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • investment fund
  • case law
  • portfolio investment
  • group financing
Label
German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000
Instantiates
Publication
Label
German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000
Publication

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